现有的关于股份制企业监督有效性的分析和研究，主要集中在外部大股东对控股股东的监督机制等方面。
The existing research on validity of monitoring in modern enterprises focus chiefly on the mechanisms of monitoring the largest shareholder by outside big shareholders, etc.
虽然外资的股份并不是主要的控股股东，但是管理机制已经经历了极大的改善。
Though shares of foreign fund are not the controlling shareholders, the managerial mechanism has undergone striking improvement.
大新金融为集团人寿及一般保险业务的控股公司，亦为大新银行集团之主要股东。
DSFH is the holding company for the group's life and general insurance business, as well as the majority shareholder in DSBG.
控股股东变更绩效变化在变更当年主要来源于市场绩效的提高，而在变更后一年则很大程度上依赖盈余管理得以实现。
The better performance in the year of controlling shareholder turnover had contributed to market performance improving and to the large extent had depended on earning management in subsequent year.
控股股东变更绩效变化在变更当年主要来源于市场绩效的提高，而在变更后一年则很大程度上依赖盈余管理得以实现。
The better performance in the year of controlling shareholder turnover had contributed to market performance improving and to the large extent had depended on earning management in subsequent year.
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